Will fines for not having health insurance be tax deductible?

Now that Obamacare has passed, its financially smart to not have health insurance and just pay the fines. When you get sick, just call an insurance provider and sign up -- they can't turn you away for pre-existing conditions! Once you are healthy again, just drop the healthcare plan. So my question is, will these fines be tax deductible?
--------------------
No. No fines or penalties are tax-deductible.
Source